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MISSISSIPPI DIVISION OF MEDICAID Eligibility Policy and Procedures Manual CHAPTER 200A/200B – Income: Aged, Blind and Disabled (ABD) and MAGI Categories P a g e | 6 Effective Month: July 2025 200A.09.11 UNIFORMED SERVICES – PAY AND ALLOWANCES .................................. 117 200A.09.12 INCOME OF MEMBERS OF RELIGIOUS ORDERS ...................................... 120 200A.10 INCOME VERIFICATION ....................................................................................... 121 200A.11 INCOME COMPUTATIONS ................................................................................... 122 200A.11.01 COUNTABLE INCOME .................................................................................. 122 200A.11.02 NEED STANDARDS ....................................................................................... 122 200A.11.03 INCOME BREAK-EVEN POINTS ................................................................... 123 200A.11.04 DEEMED INCOME ......................................................................................... 123 200A.11.04A ALLOCATIONS ......................................................................................... 124 200A.11.04B DEFINITION OF ELIGIBLE CHILD FOR DEEMING .................................. 124 200A.11.04C DEFINITION OF INELIGIBLE CHILD FOR DEEMING .............................. 125 200A.11.04D DEFINITION OF PARENT FOR DEEMING .............................................. 125 200A.11.04E INCOME EXCLUDED FROM DEEMING ................................................... 127 200A.11.04F CHANGES IN DEEMING STATUS FOR COUPLES.................................. 128 200A.11.04G CHANGES IN DEEMING STATUS FOR PARENTS/CHILDREN .............. 129 200A.11.05 IN-KIND INCOME ........................................................................................... 129 200A.11.05A IN-KIND ITEMS PROVIDED AS REMUNERATION FOR EMPLOYMENT 131 200B.01 MAGI INCOME INTRODUCTION .................................................................... 132 200B.01.01 MAGI INCOME RULES ............................................................................. 132 200B.01.02 MAGI LIBERALIZED INCOME RULES .......................................................... 133 200B.01.03 TYPES OF INCOME ................................................................................ 134 200B.01.04 EXCEPTIONS TO IRS INCOME RULES FOR MAGI PURPOSES ..................... 135 200B.01.04A LUMP SUM PAYMENTS ...................................................................... 135 200B.01.04B EDUCATIONAL SCHOLARSHIPS, AWARDS OR FELLOWSHIP GRANTS ..... 135 200B.01.04C CERTAIN AMERICAN INDIAN/ALASKA NATIVE INCOME EXCLUSIONS...... 135 200B.01.04D QUALIFIED LOTTERY AND GAMBLING WINNINGS ................................. 136 200B.02 INCOME THAT DOES NOT COUNT .............................................................. 139 200B.03 INCOME THAT COUNTS ............................................................................... 141 200B.03.01 TREATMENT OF ALIMONY RECEIVED AND ALIMONY PAID ........................ 144 200B.03.02 SPECIFIC INCOME TREATMENT – WORK-RELATED LUMP SUM PAYMENTS 145